A method for manufacturing a solar cell includes (S1) forming, on a first conductive semiconductor substrate, a second conductive semiconductor layer having an opposite conduction type by means of ion implantation to form a pn junction in an interface thereof; (S2) treating an alkali solution on the second conductive semiconductor layer for texturing; (S3) forming an antireflection film on the textured second conductive semiconductor layer; (S4) forming a front electrode to pass through a partial region of the antireflection film and connect to a part of the second conductive semiconductor layer; and (S5) forming a rear electrode at an opposite side to the front electrode with the first conductive semiconductor substrate being interposed therebetween such that the rear electrode is connected to the first conductive semiconductor substrate. The second conductive semiconductor layer, namely an emitter layer, functions as an etch stop layer.